Causes and Consequences of Tax Morale: An Empirical Investigation

Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of factors. Furthermore we have analysed tax morale as dependent variable and studied the determinants that shape it. The results indicate that factors such as the tax administration, tax system, tax awareness, compliance perceptions, trust in officials and others, and the willingness to obey have a relatively strong impact on tax morale.tax morale, tax compliance, tax evasion, tax system, tax administration, social capital

From bust to boom: towards a strategic cognition perspective on Australian mining firms' adaption

While the role of executives’ cognition in organisations’ responses to change is a central topic in strategic cognition research, changes in firms’ environment are typically not measured directly but described either as an event (for example, new industry legislation) or represented by a time period (e.g. when a new technology impacted an industry). The Australian mining sector has witnessed a historically significant change in demand for its products and we begin by developing measures of changes in supply and demand for key commodities during the period 1992-2008. We identify sub-groups of firms based on their activities and commodity sector and examine the relation of these variables to executives’ cognition and to firms’ CapEx. We find industry, firm and cognitive variables are related to both strategic cognition and firms’ CapEx

A Crowding-Out Effect for Relative Income

The risk of external interventions crowding-out intrinsic motivation has long been established in economics. This paper introduces a new dimension by arguing that a crowding-out effect does become possible if individuals receive higher relative compensation. Using a unique, large data set that focuses on 26 seasons in basketball (NBA) we find empirical support for a relative crowding-out effect. Performance is reduced as a reaction to a relative income advantage.Crowding-out, relative income, positional concerns, motivation

Looking Awkward When Winning and Foolish When Losing: Inequity Aversion and Performance in the Field

The experimental literature and studies using survey data have established that people care a great deal about their relative economic position and not solely, as standard economic theory assumes, about their absolute economic position. Individuals are concerned about social comparisons. However, behavioral evidence in the field is rare. This paper provides an empirical analysis, testing the model of inequity aversion using two unique panel data sets for basketball and soccer players. We find support that the concept of inequity aversion helps to understand how the relative income situation affects performance in a real competitive environment with real tasks and real incentives.Inequity aversion, relative income, positional concerns, envy, social comparison, performance, interdependent preferences

Do Employees Care About Their Relative Position? Behavioural Evidence Focusing on Performance.

Do employees care about their relative (economic) position among co-workers in an organization? And if so, does it raise or lower their performance? Behavioral evidence on these important questions is rare. This paper takes a novel approach to answering these questions, working with sports data from two different disciplines, basketball and soccer. These sports tournaments take place in a controlled environment defined by the rules of the game. We find considerable support that positional concerns and envy reduce individual performance. In contrast, there does not seem to be any tolerance for income disparity, based on the hope that such differences signal that better times are under way. Positive behavioral consequences are observed for those who are experiencing better times.Relative income, positional concerns, envy, social comparison, relative derivation, performance

Inequality Aversion and Performance in and on the Field

The experimental literature and studies using survey data have established that people care a great deal about their relative economic position and not solely, as standard economic theory assumes, about their absolute economic position. Individuals are concerned about social comparisons. However, behavioral evidence in the field is rare. This paper provides an empirical analysis, testing the model of inequality aversion using two unique panel data sets for basketball and soccer players. We find support that the concept of inequality aversion helps to understand how the relative income situation affects performance in a real competitive environment with real tasks and real incentives.Inequality aversion, relative income, positional concerns, envy, social comparison, performance, interdependent preferences

Expectation formation in an evolving game of uncertainty: new experimental evidence

We examine the nature of stated subjective probabilities in a complex, evolving context in which participants are not told what the actual probability is: we collect information on subjective expectations in a computerized car race game wherein participants must bet on a particular car but cannot influence the odds of winning once the race begins. In our setup, the actual probability of the good outcome (a win) can be determined based on computer simulations from any point in the process. We compare this actual probability to the subjective probability stated by participants at three different points in each of six races. In line with previous research in which participants have direct access to actual probabilities, we find that the inverse S-shaped curve relating subjective to actual probabilities is also evident in our far more complex situation, and that there is only a limited degree of learning through repeated play. We show that the model in the inverse S-shaped function family that provides the best fit to our data is Prelec’s 1998 conditional invariant model. We also find that individuals who report a greater degree of ambiguity are more pessimistic and less responsive to actual changes in real probabilities

Comparison of the Antimicrobial Activity of Deactivated Human Macrophages Challenged with Aspergillus fumigatus and Listeria monocytogenes

The anticonidial activity of human monocytes deactivated by cytokines interleukin (IL)-4 and IL-10 and the hormone dexamethasone was studied and compared with antilisterial activity. Dexamethasone had the largest effect on the anticonidial activity and suppressed germination-inhibiting activity and elimination of ingested spores by macrophages more than the cytokines did. Maximally active concentrations of IL-10 had a similar but significantly smaller deactivating effect. IL-4, in contrast to IL-10 and dexamethasone, did not reduce anticonidial activity. However, IL-4 and IL-10 were equally potent in deactivating human macrophages against Listeria monocytogenes, whereas dexamethasone was significantly less potent in the Listeria model. These observations indicate that all three mediators lessen antimicrobial activity but that this effect depends on the test organism studied and is apparently mediated through regulation of different antimicrobial systems operating against a particular microorganis

Individual and academic risk factors and protective factors for vocational orientation

Neben der Vermittlung von Fachkompetenzen zählt die Berufsorientierung zu den zentralen Aufgaben der Sekundarstufe I. Anhand hierarchischer Mehrebenenanalysen, basierend auf Daten von 461 Jugendlichen in der Nordwestschweiz, wird gezeigt, dass neben individuellen Risiko- und protektiven Faktoren auch institutionelle und schulische Kompositionsvariablen sowie Unterrichtsmethoden die Chancen von Schülerinnen und Schülern beeinflussen, nach der Sekundarstufe I direkt eine qualifizierende Ausbildung zu beginnen. (DIPF/Orig.)In addition to teaching academic competence, schools have the task to prepare students for professional life. Results from hierarchical multi-level analyses with data from 461 adolescents in North Western Switzerland show that individual risk and protective factors, institutional and composition variables as well as teaching methods influence the chance of students to start a qualified training after compulsory school. (DIPF/Orig.